https://www.taxtmi.com/caselaws?id=445254 CESTAT Allahabad held that additional duty of excise (AED) introduced by Finance Act 2014 on waters including mineral water and aerated waters could not be levied on pre-budget stock cleared after 10.07.2014. Following SC precedent in Collector of C. Ex., Hyderabad v. Vazir Sultan Tobacco Co. Ltd., the tribunal ruled that excise duty is levied on manufacture/production, not removal. Since goods were manufactured before AED introduction, duty could not be imposed at removal stage. The impugned order was set aside and appeal allowed. en-us Thu, 12 Oct 2023 00:00:00 +0530 Thu, 02 Nov 2023 17:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445254 CESTAT Allahabad held that additional duty of excise (AED) introduced by Finance Act 2014 on waters including mineral water and aerated waters could not be levied on pre-budget stock cleared after 10.07.2014. Following SC precedent in Collector of C. Ex., Hyderabad v. Vazir Sultan Tobacco Co. Ltd., the tribunal ruled that excise duty is levied on manufacture/production, not removal. Since goods were manufactured before AED introduction, duty could not be imposed at removal stage. The impugned order was set aside and appeal allowed. Case-Laws Central Excise Thu, 12 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445254